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A09767 Summary:

BILL NOA09767A
 
SAME ASSAME AS S03643-A
 
SPONSORHawley
 
COSPNSRNorris
 
MLTSPNSR
 
Add §1202-z-4, Tax L
 
Relates to authorizing an occupancy tax in the village of Medina in Orleans county not to exceed two percent of the per diem rental rate for each room; provides for the repeal of such provisions upon the expiration thereof.
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A09767 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         9767--A
 
                   IN ASSEMBLY
 
                                      April 7, 2022
                                       ___________
 
        Introduced by M. of A. HAWLEY -- read once and referred to the Committee
          on  Ways  and  Means  --  committee  discharged, bill amended, ordered
          reprinted as amended and recommitted to said committee
 
        AN ACT to amend the tax law, in relation to authorizing an occupancy tax
          in the village of  Medina;  and  providing  for  the  repeal  of  such
          provisions upon expiration thereof

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. The tax law is amended by adding a new section 1202-z-4  to
     2  read as follows:
     3    §  1202-z-4. Occupancy tax in the village of Medina. (1) Notwithstand-
     4  ing any other provision of law to the contrary, the village  of  Medina,
     5  in  the  county  of Orleans, is hereby authorized and empowered to adopt
     6  and amend local laws imposing in such village a tax, in addition to  any
     7  other  tax  authorized and imposed pursuant to this article, such as the
     8  legislature has or would have the power and  authority  to  impose  upon
     9  persons  occupying  any  room for hire in any hotel. For the purposes of
    10  this section, the term "hotel" shall mean a building or  portion  of  it
    11  which is regularly used and kept open as such for the lodging of guests.
    12  The  term  "hotel"  includes  an  apartment hotel, a motel or a boarding
    13  house, whether or not meals are served. The rate of such tax  shall  not
    14  exceed  two  percent  of  the per diem rental rate for each room whether
    15  such room is rented on a daily or longer basis.
    16    (2) Such taxes may be collected and administered by the  chief  fiscal
    17  officer  of  the  village  of Medina by such means and in such manner as
    18  other taxes which are now collected and administered by such officer  or
    19  as otherwise may be provided by such local law.
    20    (3)  Such  local laws may provide that any taxes imposed shall be paid
    21  by the person liable therefor to the owner of the room for hire  in  the
    22  tourist  home,  inn, club, hotel, motel or other similar place of public
    23  accommodation occupied or to the person entitled to be paid the rent  or
    24  charge  for  the  room  for  hire in the tourist home, inn, club, hotel,
    25  motel or other similar place of public accommodation occupied for and on
    26  account of the village of Medina imposing the tax and that such owner or
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07714-02-2

        A. 9767--A                          2

     1  person entitled to be paid the rent or charge shall be  liable  for  the
     2  collection  and  payment of the tax; and that such owner or person enti-
     3  tled to be paid the rent or charge shall have the same right in  respect
     4  to collecting the tax from the person occupying the room for hire in the
     5  tourist  home,  inn, club, hotel, motel or other similar place of public
     6  accommodation, or in respect to nonpayment of  the  tax  by  the  person
     7  occupying the room for hire in the tourist home, inn, club, hotel, motel
     8  or similar place of public accommodation, as if the taxes were a part of
     9  the  rent  or charge and payable at the same time as the rent or charge;
    10  provided, however, that the chief fiscal officer of the village,  speci-
    11  fied  in  such  local  laws, shall be joined as a party in any action or
    12  proceeding brought to collect the tax by the  owner  or  by  the  person
    13  entitled to be paid the rent or charge.
    14    (4)  Such  local  laws  may  provide for the filing of returns and the
    15  payment of the taxes on a monthly basis or on the basis of any longer or
    16  shorter period of time.
    17    (5) This section shall not authorize the imposition of such  tax  upon
    18  any of the following:
    19    a.  The  state  of  New  York,  or any public corporation (including a
    20  public corporation created pursuant to agreement or compact with another
    21  state or the dominion of Canada), improvement district  or  other  poli-
    22  tical subdivision of the state;
    23    b.  The  United  States of America, insofar as it is immune from taxa-
    24  tion; or
    25    c. Any corporation or association, or trust, or community chest,  fund
    26  or foundation organized and operated exclusively for religious, charita-
    27  ble  or  educational purposes, or for the prevention of cruelty to chil-
    28  dren or animals, and no part of the net earnings of which inures to  the
    29  benefit of any private shareholder or individual and no substantial part
    30  of  the  activities  of  which  is  carrying on propaganda, or otherwise
    31  attempting to influence legislation; provided, however, that nothing  in
    32  this  paragraph  shall  include an organization operated for the primary
    33  purpose of carrying on a trade or business for profit,  whether  or  not
    34  all of its profits are payable to one or more organizations described in
    35  this paragraph.
    36    d.  A permanent resident of a hotel or motel. For the purposes of this
    37  section, the term "permanent resident" shall mean a natural person occu-
    38  pying any room or rooms in a hotel or motel for at least thirty  consec-
    39  utive days.
    40    (6) Any final determination of the amount of any tax payable hereunder
    41  shall  be reviewable for error, illegality or unconstitutionality or any
    42  other reason whatsoever by a proceeding under article  seventy-eight  of
    43  the  civil practice law and rules if application therefor is made to the
    44  supreme court within thirty days after the  giving  of  notice  of  such
    45  final  determination,  provided, however, that any such proceeding under
    46  article seventy-eight of the civil practice law and rules shall  not  be
    47  instituted unless:
    48    a. The amount of any tax sought to be reviewed, with such interest and
    49  penalties  thereon  as  may be provided for by local laws or regulations
    50  shall be first deposited and there shall be filed an undertaking, issued
    51  by a surety company authorized to transact business in  this  state  and
    52  approved by the superintendent of financial services of this state as to
    53  solvency  and responsibility, in such amount as a justice of the supreme
    54  court shall approve to the effect that if such proceeding  be  dismissed
    55  or the tax confirmed the petitioner will pay all costs and charges which
    56  may accrue in the prosecution of such proceeding; or

        A. 9767--A                          3
 
     1    b.  At  the option of the petitioner, such undertaking may be in a sum
     2  sufficient to cover the taxes, interest and  penalties  stated  in  such
     3  determination  plus the costs and charges which may accrue against it in
     4  the prosecution of the proceeding, in which event the  petitioner  shall
     5  not  be required to pay such taxes, interest or penalties as a condition
     6  precedent to the application.
     7    (7) Where any taxes imposed hereunder  shall  have  been  erroneously,
     8  illegally or unconstitutionally collected and application for the refund
     9  therefor  duly  made  to the proper fiscal officer or officers, and such
    10  officer or officers shall have made a determination denying such refund,
    11  such determination shall be reviewable by  a  proceeding  under  article
    12  seventy-eight  of  the  civil practice law and rules, provided, however,
    13  that such proceeding is instituted within thirty days after  the  giving
    14  of  the notice of such denial, that a final determination of tax due was
    15  not previously made, and that an undertaking is filed  with  the  proper
    16  fiscal  officer  or  officers in such amount and with such sureties as a
    17  justice of the supreme court shall approve to the effect  that  if  such
    18  proceeding  be dismissed or the taxes confirmed, the petitioner will pay
    19  all costs and charges which  may  accrue  in  the  prosecution  of  such
    20  proceeding.
    21    (8)  Except in the case of a willfully false or fraudulent return with
    22  intent to evade the tax, no assessment of additional tax shall  be  made
    23  after  the  expiration  of  more  than  three years from the date of the
    24  filing of a return, provided, however, that where  no  return  has  been
    25  filed as provided by law the tax may be assessed at any time.
    26    (9)  All  revenues  resulting from the imposition of the tax under the
    27  local laws shall be paid into the treasury of the village of Medina  and
    28  shall  be credited to and deposited in the general fund of such village.
    29  Such revenues may be used for any lawful purpose.
    30    (10) Each enactment of such a local law may provide for the imposition
    31  of a hotel or motel tax for a period of time no longer than three  years
    32  from  the  date of its enactment. Nothing in this section shall prohibit
    33  the adoption and enactment of local laws, pursuant to the provisions  of
    34  this  section, upon the expiration of any other local law adopted pursu-
    35  ant to this section.
    36    (11) If any provision of this section or the  application  thereof  to
    37  any  person or circumstance shall be held invalid, the remainder of this
    38  section and the application  of  such  provision  to  other  persons  or
    39  circumstances shall not be affected thereby.
    40    § 2. This act shall take effect immediately and shall expire on Decem-
    41  ber  31,  2025,  when upon such date the provisions of this act shall be
    42  deemed repealed.
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